Other Useful Links

Below are links to websites that may be useful to you. Over time, we’ll add more.

In many cases, we’ve added descriptive notes.

General Links:

    1. Bank of Canada FX Rates
    2. BDC – Business Development Loans/Consulting
    3. Canadian Accountant News Site – find out what’s going on
    4. CPA Canada – home for the Canadian CPA profession
    5. Internal Revenue Service (IRS) Website
    6. KPU Example of Division B Ordering Rules
    7. Queen’s University Library – a nice site with CRA Sources
    8. Tax Court of Canada – recent judgements
    9. Tax Foundation (U.S. and Europe)
    10. Top 10 Need-to-Know Income Tax Cases from 2024 – useful information

Justice Canada Links:

    1. Canadian Income Tax Act – searchable legislation
    2. Canadian Income Tax Regulations – also searchable

CRA General and Specific Topics Links:

    1. Canada Revenue Agency Website
    2. CRA Registering a Business #
    3. CRA Debt Collection – general policies and rules
    4. CRA Electronic Record Keeping IC05-1R1 – record retention rules
    5. CRA Fairness Request – incl RC4288
    6. CRA General Anti-Avoidance Rules – known as “GAAR”
    7. CRA GST/HST Netfile – when you need to file a return
    8. CRA GST/HST Registry – to validate the GST/HST # of a business
    9. CRA ITC for Holding Corporations and Takeovers – when you may claim ITC (NEW)
    10. CRA Newsroom – CRA collects and interprets our tax laws
    11. CRA Online Payments – how to pay CRA
    12. CRA Policies on Priviledge Claims – client-solicitor privilege
    13. CRA Preparing Terminal Returns – tax returns for deceased persons
    14. CRA Prescribed Interest Rates – important interest rates for tax planning
    15. CRA Rental Properties (CHANGE IN USE) – includes info on special elections
    16. CRA Rental Properties (CURRENT vs CAPITAL) – when to expense vs. capitalize
    17. CRA Service Standards – what you can expect from CRA
    18. CRA Tax Treaties – notices of developments
    19. CRA Voluntary Disclosure Program – how and when to use VDP
    20. Department of Finance Latest News – DoF develops tax policy and legislation

CRA Tax Rate Links:

    1. CRA Corporate Tax Rates
    2. CRA Personal Tax Rates
    3. CRA Trust Income Tax

CRA Contact Info:

    1. Personal Tax (1-800-959-8281)
    2. Business Window (1-800-959-5525)
    3. Debt Collection (1-866-864-5841)
    4. Individual debts (1-888-863-8657)
    5. GST/HST debts (1-877-477-5068)
    6. Payroll debts (1-877-548-6016)
    7. Corporation debts (1-866-291-6346)
    8. Government programs e.g. EI, Canada Student Loan Debts (1-866-864-5823)
    9. CRA Tax Centres (addresses and fax numbers)